Document Details
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Document Type |
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Thesis |
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Document Title |
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The Impact of the Function of the Internal Auditor on the Scope of Work of the External Auditor: A Field Study on the Saudi Environment مدى تأثير وظيفة المراجع الداخلي على نطاق عمل المراجع الخارجي: دراسة ميدانية في البيئة السعودية |
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Subject |
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Faculty of Economics and Administration |
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Document Language |
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Arabic |
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Abstract |
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Increasing interest in recent years is to identify the nature of the relationship between the internal auditor, and the external auditor, and their impact on each other, due to the benefits that can be achieved by the interactive relationship between them in terms of both cost reduction and avoiding redundancy and duplication of work performed. Based on this Background, the aim of this study is to identify the impact of the function of the internal auditor on the scope of work of the external auditor, through recognizing the impact of some factors related to each of quality of performance, efficiency and objectivity on the scope of work of the external auditor both theoretically and practically. Moreover, shedding light on the areas where the external auditor depends on the work of the internal auditor while performing the auditing process.
To achieve the objectives of the study, two research methods were used; first the theoretical method that depends on the inductive approach, and second the practical field method where the questionnaire was chosen as a means of collecting Data from the study sample, testing it, and then analyzing the results through using appropriate means of statistical methods.
The study is divided into five main chapters, where chapter one discusses the general framework of the study. While Chapter two deals with the scientific background to the subject of the study. Through this, it comes clear that the evaluation of the internal audit system is one of the first steps undertaken by the external auditor in the audit process to ensure the validity of the system, and so to determine the quantity of the tests and the quality of the procedures required during planning the audit process. Consequently, the external auditor can reach a perception about the function of the internal audit. Thus, reaching this besides the availability of the evaluation results, the necessary conditions for existence of an effective internal audit system, the results of assessing the efficiency and objectivity of the internal auditors, and the quality of their performance, the external auditor can then determine the impact of the function of the internal auditor on the scope of his work. This fact may narrow or expand according to the reached findings. On the other hand, chapter three reviews of the literature related to the subject of the research. While in chapter four, it is concerned with the field study, which included a sample of internal auditors and external auditors in Jeddah. Chapter five is then assigned to the results and the recommendations of the study. The results showed no statistically significant differences between each of the internal auditors and the external auditors in terms of the effect of all the elements of quality performance and efficiency of the internal auditor, as well as for the factors of objectivity except for independence on the extent of work of the external auditor. Statistically significant differences appeared as an impact of enjoying the internal auditor to a degree of independence from the organization among all the external and the internal auditors for the benefit of the external auditors. The results also showed that efficiency from the point of view of both internal auditors and external auditors is more important in assessment of the internal audit function than the two factors of objectivity and quality of performance. The study is finally, concluded by some recommendations in which the most important is to emphasize the importance of cooperation between each of the internal auditor, the external auditor and other relevant regulatory bodies, including the relationship with the Audit Committee. |
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Supervisor |
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prof.dr.Awad Salamah al- rehaily |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1432 AH
2011 AD |
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Added Date |
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Monday, August 1, 2011 |
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Researchers
| سوزان فيصل جمال | Jamal, Suzan Faisal | Researcher | Master | |
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